Scottish Taxpayer Technical Guidance

Evidence to establish whether Scottish Taxpayer Status is appropriate

For the vast majority of individuals, the question of whether or not they are a Scottish taxpayer will be a simple one – they will either live in Scotland and thus be a Scottish taxpayer or live elsewhere in the UK and not be a Scottish taxpayer.

Whether or not an individual is a Scottish taxpayer will not, however, be simple in all cases. Where individuals have more complex living arrangements a range of evidence may assist in identifying whether an individual is or is not a Scottish taxpayer.

Place of residence and main place of residence

When considering whether somewhere is a place of residence or main place of residence for the purposes of establishing Scottish taxpayer status, evidence to establish presence at a particular home and whether or not a home existed will be critical. The following information might help establish the facts.

General overheads - utility bills which may demonstrate that an individual has been present in that home, for example, telephone bills or energy bills, which demonstrate usage consistent with living in the property.

TV/satellite/cable subscriptions.

Local parking permits.

Membership of clubs, for example sports, health or social clubs.

Mobile phone usage and bills pointing to presence in a country.

Lifestyle purchases pointing to time spent at a location or residence – for example, purchases of food, meals out, social events.

Presence of spouse, partner or children.

Increases in maintenance costs or the frequency of maintenance, for example having a house cleaned more frequently.

Insurance documents relating to that home.

SORN notification that a vehicle in the UK is ‘off road’.

Re-directed mail requests or the address to which personal post is sent.

The address to which a driving licence is registered.

Bank accounts and credit cards linked to an address and statements which show payments made to utility companies.

Evidence of local taxes, such as Council Tax, being paid.

Registration, at an address, with local medical practitioners.

Credit card and bank statements which indicate the pattern and place of day by day expenditure.

The above list is not definitive; no one piece of evidence is likely to definitely demonstrate the existence of a place or main place of residence. The weight and quality of all the evidence, taken together, should be considered.